Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Classification of Works Contract service -original work - Had the authorities below gone through each and every work order and the annexure mentioning the scope of work of that work order then perhaps they might have also come to the same conclusion that more or less the entire works in issue falls under Rule 2A(ii)A ibid which require service tax @ 40%. - AT
Classification of Works Contract service -original work - Had the authorities below gone through each and every work order and the annexure mentioning the scope of work of that work order then perhaps they might have also come to the same conclusion that more or less the entire works in issue falls under Rule 2A(ii)A ibid which require service tax @ 40%. - AT
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